Lisa Richman

Jan 10, 2025 | mondaq.com | Lisa Richman

The global tax landscape is experiencing a profoundtransformation as the OECD/G20's Pillar Two rules are adopted. Among these, the Undertaxed Profits Rule (UTPR) has emerged as apivotal mechanism designed to ensure that multinational enterprisesare subject to a minimum effective tax rate of 15% on their globalprofits. For those companies operating within the European Union,the implementation of the UTPR presents both a significantcompliance challenge and a strategic risk.

Jan 9, 2025 | natlawreview.com | Lisa Richman |Andrew Silton |Erika Spanton |Cheryl Reicin

The global tax landscape is experiencing a profound transformation as the OECD/G20’s Pillar Two rules are adopted. Among these, the Undertaxed Profits Rule (UTPR) has emerged as a pivotal mechanism designed to ensure that multinational enterprises are subject to a minimum effective tax rate of 15% on their global profits. For those companies operating within the European Union, the implementation of the UTPR presents both a significant compliance challenge and a strategic risk.

Dec 20, 2024 | jdsupra.com | Lisa Richman

The Singapore International Arbitration Centre (SIAC) has unveiled the seventh edition of its arbitration rules, set to take effect on January 1, 2025 (the SIAC Rules 2025). These updated rules represent a significant step forward in enhancing the efficiency and transparency of arbitration proceedings, underscoring SIAC’s dedication to modernizing and optimizing the arbitral process.